IESBA Proposed Revisions to Code of Ethics and Conduct
ACCA welcomes the opportunity to comment on the proposals to revise Part 4B of the Code to reflect terms and concepts used in ISAE 3000 (Revised), and to continue to work with the IESBA in advancing the restructured Code’s relevance and impact.
Independent Review into the quality and effectiveness of audit - call for views
We welcome Sir Donald Brydon’s independent review into the quality and effectiveness of audit. It is vital that the UK economy has efficient and effective capital markets and there is confidence in the corporate framework through greater transparency which works in the context of a global economy.
Business reporting of intangibles: realistic proposals
ACCA welcomes the opportunity to provide views in response to the FRC’s Discussion Paper on the business reporting of intangibles. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.
Onerous contracts: costs of fulfilling a contract (amendments to IAS 37)
ACCA welcomes the opportunity to provide views in response to the IASB's proposed amendments to IAS 37. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.
ACCA is grateful for the opportunity to respond to the consultation paper published by the LSB, and for the continuing discussions between our two organisations. This response has been prepared in consultation with the Chairman of ACCA's Regulatory Board.
ACCA individual and ACCA CA ANZ joint responses to Monitoring Group consultation
ACCA response and ACCA-CAANZ joint response to the Monitoring Group public consultation: Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest.
Joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants, to a discussion paper issued for public consultation by the International Accounting Standards Board (IASB), Disclosure Initiative—Principles of Disclosure
ACCA consultation response: Proposed International Education Standard 7
Proposed International Education Standard 7, Continuing Professional Development (Revised)
An exposure draft issued for public consultation by the International Accounting Education Standards Board (IAESB)